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    <title>2007 (7) TMI 646 - DELHI HIGH COURT</title>
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    <description>The tribunal ruled in favor of the assessee in a case involving the non-deduction of tax at source on tips paid to employees. It held that tips were not part of the employees&#039; salary and the assessee acted as a conduit for passing tips to employees, thus not liable for tax deduction. Additionally, the tribunal found that the orders passed by the Assessing Officer for certain financial years were barred by limitation and quashed them. As a result, all appeals filed by the assessee were allowed.</description>
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    <pubDate>Fri, 27 Jul 2007 00:00:00 +0530</pubDate>
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      <title>2007 (7) TMI 646 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=181901</link>
      <description>The tribunal ruled in favor of the assessee in a case involving the non-deduction of tax at source on tips paid to employees. It held that tips were not part of the employees&#039; salary and the assessee acted as a conduit for passing tips to employees, thus not liable for tax deduction. Additionally, the tribunal found that the orders passed by the Assessing Officer for certain financial years were barred by limitation and quashed them. As a result, all appeals filed by the assessee were allowed.</description>
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      <pubDate>Fri, 27 Jul 2007 00:00:00 +0530</pubDate>
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